Section 143(1) of the Income Tax Act

M/S. P.A.Zaveri, Mumbai vs. ADIT, CPC, Begaluru

The appeals are dismissed

Shri Mahabir Dyeing and Printing Mills Pvt. Ltd, Mumbai vs. DCIT 4(3) (1), Mumbai

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Mahabir Dyeing & Printing V. Dcit – 4(3)(1) Mills Pvt. Ltd., Room No. 649, 6Th Floor Aayakar Bhavan 510/511, Kakad Market, 306 M.K. Road, Mumbai - 400020 Kalbadevi Road, Mumbai - 400002 Pan: Aaacm5098H (Appellant) (Respondent)

Akar Auto Industries Ltd, Mumbai vs. DCIT-6(1)(1), Mumbai

In the result, the appeal filed by the assessee is dismissed

Bench: Shri B. R. Baskaran, Am & Shri N. K. Choudhry, Jm

Yad Associates, Mumbai vs. Assessing Officer, Circle 17(3), Mumbai

In the result, the appeal of the assessee is dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.333/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2018-19) Yad Associates बिधम/ Assessing Officer, Circle- 10, Daulat Mension, 17(3) Vs. Barrack Road, New Marine Maharshi Karve Rd, New Lines-400020. Marine Lines, Churchgate, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafy0039P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sunil Hirawat Revenue By: Ms. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 12/04/2023 घोषणा की तारीख /Date Of Pronouncement: 30/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 27.12.2022 For Assessment Year 2018-19. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Disallowance Of Rs.92,627/- By Cpc U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For Belated Remittance Of Pf/Esic U/S 36(1)(Va) Of The Act. 3. At The Outset, The Ld. Ar Of The Assessee Shri Sunil Hirawat Drew Our Attention To The Chart (Infra) Which Shows (I) Month Of Salary (Ii) Date On Which Salary Paid (Iii) Employees Contribution To Esic (Iv) Due Date Of Esic Payment (V) Actual Date Of Esic Payment & Delay In Payment In Accordance To The Assessee. Likewise, The Assessee Has Also Given The Chart Of Provident Fund Which Is As Under: -

Fakhri Co-Operative Housing Society Ltd.Ustee Company Ltd As Trustee for Fccb Issued by Jindal Saw Ltd., Mumbai vs. CIT (A), Delhi

In the result, appeal filed by the Appellant stands allowed for statistical purposes

Bench: Shri Narender Kumar Choudhryfakhri Co-Operative Versus Commissioner Of Housing Society Ltd. Income Tax 422, Matharpakhadi Road, (Appeals) Mazgaon, Nfac, Delhi. Maharashtra-400010. Pan: Aaaaf1078N Appellant Respondent Appellant/Assessee By : Sh. Murtaza Quresh Ghandiali & Ms. Sabeena Darukhanawal, Ar Respondent/Department By : Ms. Mini Vinod, Dr Date Of Hearing : 29/05/2023 Date Of Pronouncement : 29/05/2023 Order Narender Kumar Choudhry, J.M: This Assessee/Appellant Herein Has Preferred This Appeal Against The Order Dated 12.01.2023 Impugned Herein Passed By Ld. Commissioner Of Income Tax (Appeals) / Nfac, Delhi {In Short ‘Ld. Commissioner’} U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For Ay 2013-14. Fakhri Co-Operative Housing Society Ltd. 2. In This Case, The Appellant Earned Interest From Co- Operative & Other Banks & Therefore, Filed Its Return Of Income For The Ay 2013-14 On 22.08.2013 Which Was Processed By Cpc & Vide Intimation Dated 12.11.2014 Under Section 143(1) Of The Act, The Amounts Of Rs. 2,08,071/- & Rs. 50,000/- Have Not Been Considered Under Section 80P(2)(C)(Ii) & Consequently Disallowed.